It aims to teach the accounting practices of businesses operating in different sectors.
Course Content
This course contains; Introduction and Course Description,Service companies recognition and accounting procedures,Service companies recognition and accounting procedures,Service companies recognition and accounting procedures,Presentation of accommodation businesses and accounting procedures,Presentation of accommodation businesses and accounting procedures,Banking business promotion and accounting transactions,Banking business promotion and accounting transactions,Insurance business promotion and accounting procedures,Insurance business promotion and accounting procedures,Accounting system applications in agricultural enterprises,Accounting system applications in agricultural enterprises,Introduction of the accounting system in construction processes,Accounting procedures in construction businesses.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to distinguish accounting applications of different sectors.
12, 13, 9
A
2. Will be able to follow the stages and changes in accounting practices of different sectors.
12, 13, 9
A
3. Will be able to assimilate the applications of accounting in different sectors.
12, 13, 9
A
4. Will be able to analyze case studies related to the sectors.
12, 13, 9
A
5. Will be able to use sectoral accounting applications in the business world.
12, 13, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Introduction and Course Description
2
Service companies recognition and accounting procedures
3
Service companies recognition and accounting procedures
4
Service companies recognition and accounting procedures
5
Presentation of accommodation businesses and accounting procedures
6
Presentation of accommodation businesses and accounting procedures
7
Banking business promotion and accounting transactions
8
Banking business promotion and accounting transactions
9
Insurance business promotion and accounting procedures
10
Insurance business promotion and accounting procedures
11
Accounting system applications in agricultural enterprises
12
Accounting system applications in agricultural enterprises
13
Introduction of the accounting system in construction processes
14
Accounting procedures in construction businesses
Resources
AKDOĞAN Nalan, AKTAŞ Rafet, DERAN Ali, ERHAN Deniz U., ACAR Vedat, Sectoral Accounting (Compatible with Turkish Accounting Standards), Gazi Kitabevi, Ankara, 2011.
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
2
28
Guided Problem Solving
4
11
44
Resolution of Homework Problems and Submission as a Report
12
3
36
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
0
0
0
Midterm Exam
0
0
0
General Exam
0
0
0
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
108
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(108/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
SECTORAL ACCOUNTING PRACTICES
-
Spring Semester
2+0
2
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Elective
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Lect. Fatih YARAN
Assistant(s)
Aim
It aims to teach the accounting practices of businesses operating in different sectors.
Course Content
This course contains; Introduction and Course Description,Service companies recognition and accounting procedures,Service companies recognition and accounting procedures,Service companies recognition and accounting procedures,Presentation of accommodation businesses and accounting procedures,Presentation of accommodation businesses and accounting procedures,Banking business promotion and accounting transactions,Banking business promotion and accounting transactions,Insurance business promotion and accounting procedures,Insurance business promotion and accounting procedures,Accounting system applications in agricultural enterprises,Accounting system applications in agricultural enterprises,Introduction of the accounting system in construction processes,Accounting procedures in construction businesses.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to distinguish accounting applications of different sectors.
12, 13, 9
A
2. Will be able to follow the stages and changes in accounting practices of different sectors.
12, 13, 9
A
3. Will be able to assimilate the applications of accounting in different sectors.
12, 13, 9
A
4. Will be able to analyze case studies related to the sectors.
12, 13, 9
A
5. Will be able to use sectoral accounting applications in the business world.
12, 13, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Introduction and Course Description
2
Service companies recognition and accounting procedures
3
Service companies recognition and accounting procedures
4
Service companies recognition and accounting procedures
5
Presentation of accommodation businesses and accounting procedures
6
Presentation of accommodation businesses and accounting procedures
7
Banking business promotion and accounting transactions
8
Banking business promotion and accounting transactions
9
Insurance business promotion and accounting procedures
10
Insurance business promotion and accounting procedures
11
Accounting system applications in agricultural enterprises
12
Accounting system applications in agricultural enterprises
13
Introduction of the accounting system in construction processes
14
Accounting procedures in construction businesses
Resources
AKDOĞAN Nalan, AKTAŞ Rafet, DERAN Ali, ERHAN Deniz U., ACAR Vedat, Sectoral Accounting (Compatible with Turkish Accounting Standards), Gazi Kitabevi, Ankara, 2011.
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
